1. Accounting and Finance, University of Lincoln, Lincoln, UK
2. School of Accounting Sciences, Management Cybernetics, North-West University, Potchefstroom, South Africa
3. IESEG School of Management, Univ. Lille, CNRS, UMR 9221 - LEM- Lille Economie Management, Lille, France
4. Department of Accountancy, Northern Illinois University, DeKalb, IL, USA
5. Department of Accounting, Corporate Finance and Taxation, Ghent University, Ghent, Belgium
6. Department of Accounting, Temple University, Philadelphia, PA, USA
7. Department of Finance, University of Cape Coast, Cape Coast, Ghana
8. Faculty of Business Administration, Lakehead University, Thunder Bay, Canada
9. Department of Accounting, Monash University, Melbourne, Australia
10. Kingston Business School, Kingston University, London, UK
11. Faculty of Management, Multimedia University, Cyberjaya, Malaysia
12. School of Business and Technology, International Medical University, Kuala Lumpur, Malaysia
13. Faculty of Management Studies, Sri Sri University, Cuttack, India
14. Department of Accounting, Covenant University, Ota, Nigeria
15. Accounting, Finance and Economics, University of Greenwich, London, UK